| Directive 78/660/EEC | Directive 83/349/EEC | This Directive |
|---|---|---|
| Article 1(1), first subparagraph, introductory wording | — | Article 1(1), point (a) |
| Article 1(1), first subparagraph, first to twenty seventh indents | — | Annex I |
| Article 1(1), second subparagraph | — | Article 1(1), point (b) |
| Article 1(1), second subparagraph, points (a) to (aa) | — | Annex II |
| Article 1(1), third subparagraph | — | — |
| Article 1(2) | — | — |
| Article 2(1) | — | Article 4(1) |
| Article 2(2) | — | Article 4(2) |
| Article 2(3) | — | Article 4(3) |
| Article 2(4) | — | Article 4(3) |
| Article 2(5) | — | Article 4(4) |
| Article 2(6) | — | Article 4(5) |
| Article 3 | — | Article 9(1) |
| Article 4(1) | — | Article 9(2) |
| Article 4(2) | — | Article 9(3) |
| Article 4(3) | — | Article 9(3) |
| Article 4(4) | — | Article 9(5) |
| Article 4(5) | — | — |
| Article 4(6) | — | Article 6(1), point (h) and Article 6(3) |
| Article 5(1) | — | — |
| Article 5(2) | — | Article 2, point (14) |
| Article 5(3) | — | Article 2, point (15) |
| Article 6 | — | Article 9(6) |
| Article 7 | — | Article 6(1), point (g) |
| Article 8 | — | Article 10 |
| Article 9(A) | — | Annex III (A) |
| Article 9(B) | — | Annex III (B) |
| Article 9(C) | — | Annex III (C) |
| Article 9(D) | — | Annex III (D) |
| Article 9(E) | — | Annex III (E) |
| Article 9(F) | — | — |
| Liabilities Article 9(A) | — | Capital, reserves and liabilities Annex III (A) |
| Article 9(B) | — | Annex III (B) |
| Article 9(C) | — | Annex III (C) |
| Article 9(D) | — | Annex III (D) |
| Article 9(E) | — | — |
| Article 10 | — | Annex IV |
| Article 10a | — | Article 11 |
| Article 11, first subparagraph | — | Article 3(2) and Article 14(1) |
| Article 11, second subparagraph | — | — |
| Article 11, third subparagraph | — | Article 3(9), first subparagraph |
| Article 12(1) | — | Article 3(10) |
| Article 12(2) | — | Article 3(9), second subparagraph |
| Article 12(3) | — | Article 3(11) |
| Article 13(1) | — | Article 12(1) |
| Article 13(2) | — | Article 12(2) |
| Article 14 | — | Article 16(1), point (d) |
| Article 15(1) | — | Article 12(3) |
| Article 15(2) | — | Article 2, point (4) |
| Article 15(3), point (a) | — | Article 17(1), point (a) |
| Article 15(3), point (b) | — | — |
| Article 15(3), point (c) | — | Article 17(1), point (a)(i) |
| Article 15(4) | — | — |
| Article 16 | — | Article 12(4) |
| Article 17 | — | Article 2, point (2) |
| Article 18 | — | — |
| Article 19 | — | Article 2, point (8) |
| Article 20(1) | — | Article 12(12), first subparagraph |
| Article 20(2) | — | Article 12(12), second subparagraph |
| Article 20(3) | — | Article 12(12), third subparagraph |
| Article 21 | — | — |
| Article 22, first subparagraph | — | Article 13(1) |
| Article 22, second subparagraph | — | Article 13(2) |
| Article 23, items 1 to 15 | — | Annex V, items 1 to 15 |
| Article 23, items16 to 19 | — | — |
| Article 23, items 20 and 21 | — | Annex V, items 16 and 17 |
| Article 24 | — | — |
| Article 25, items 1 to 13 | — | Annex VI, items 1 to 13 |
| Article 25, items 14 to 17 | — | — |
| Article 25, items 18 and 19 | — | Annex VI, items 14 and 15 |
| Article 26 | — | — |
| Article 27, first subparagraph, introductory wording | — | Article 3(3) |
| Article 27, first subparagraph, points (a) and (c) | — | Article 14(2), points (a) and (b) |
| Article 27, first subparagraph, points (b) and (d) | — | — |
| Article 27, second subparagraph | — | Article 3(9) first subparagraph |
| Article 28 | — | Article 2, point (5) |
| Article 29 | — | — |
| Article 30 | — | — |
| Article 31(1) | — | Article 6(1), introductory wording and points (a) to (f) |
| Article 31(1a) | — | Article 6(5) |
| Article 31(2) | — | Article 4(4) |
| Article 32 | — | Article 6(1), point (i) |
| Article 33(1), introductory wording | — | Article 7(1) |
| Article 33(1), points (a) and (b) and the second and third subparagraphs | — | — |
| Article 33(1), point (c) | — | Article 7(1) |
| Article 33(2), point (a), first subparagraph and Article 33(2), points (b), (c) and (d) | — | Article 7(2) |
| Article 33(2), point (a), second subparagraph | — | Article 16(1), point (b) |
| Article 33(3) | — | Article 7(3) |
| Article 33(4) | — | Article 16(1), point (b)(ii) |
| Article 33(5) | — | — |
| Article 34 | — | Article 12(11), fourth subparagraph |
| Article 35(1), point (a) | — | Article 6(1), point (i) |
| Article 35(1), point (b) | — | Article 12(5) |
| Article 35(1), point (c) | — | Article 12(6) |
| Article 35(1), point (d) | — | Article 17(1), point (b) |
| Article 35(2) | — | Article 2, point (6) |
| Article 35(3) | — | Article 2, point (7) |
| Article 35(4) | — | Article 12(8) and Article 17(1), point (a)(vi) |
| Article 36 | — | — |
| Article 37(1) | — | Article 12(11) first, third and fifth subparagraphs |
| Article 37(2) | — | Article 12(11), first and second subparagraphs |
| Article 38 | — | — |
| Article 39(1), point (a) | — | Article 6(1), point (i) |
| Article 39(1), point (b) | — | Article 12(7), first subparagraph |
| Article 39(1), point (c) | — | — |
| Article 39(1), point (d) | — | Article 12(7), second subparagraph |
| Article 39(1), point (e) | — | Article 17(1), point (b) |
| Article 39(2) | — | Article 2, point (6) |
| Article 40(1) | — | Article 12(9) |
| Article 40(2) | — | — |
| Article 41 | — | Article 12(10) |
| Article 42, first subparagraph | — | Article 12(12), third subparagraph |
| Article 42, second subparagraph | — | — |
| Article 42a(1) | — | Article 8(1), point (a) |
| Article 42a(2) | — | Article 8(2) |
| Article 42a(3) | — | Article 8(3) |
| Article 42a(4) | — | Article 8(4) |
| Article 42a(5) | — | Article 8(5) |
| Article 42a(5a) | — | Article 8(6) |
| Article 42b | — | Article 8(7) |
| Article 42c | — | Article 8(8) |
| Article 42d | — | Article 16(1), point (c) |
| Article 42e | — | Article 8(1), point (b) |
| Article 42f | — | Article 8(9) |
| Article 43(1), introductory wording | — | Article 16(1), introductory wording |
| Article 43(1), point (1) | — | Article 16(1), point (a) |
| Article 43(1), point (2), first subparagraph | — | Article 17(1), point (g), first subparagraph |
| Article 43(1), point (2), second subparagraph | — | Article 17(1), point (k) |
| Article 43(1), point (3) | — | Article 17(1), point (h) |
| Article 43(1), point (4) | — | Article 17(1), point (i) |
| Article 43(1), point (5) | — | Article 17(1), point (j) |
| Article 43(1), point (6) | — | Article 16(1), point (g) |
| Article 43(1), point (7) | — | Article 16(1), point (d) |
| Article 43(1), point (7a) | — | Article 17(1), point (p) |
| Article 43(1), point (7b) | — | Article 2, point (3) and Article 17(1), point (r) |
| Article 43(1), point (8) | — | Article 18(1), point (a) |
| Article 43(1), point (9) | — | Article 17(1), point (e) |
| Article 43(1), point (10) | — | — |
| Article 43(1), point (11) | — | Article 17(1), point (f) |
| Article 43(1), point (12) | — | Article 17(1), point (d), first subparagraph |
| Article 43(1), point (13) | — | Article 16(1), point (e) |
| Article 43(1), point (14)(a) | — | Article 17(1), point (c)(i) |
| Article 43(1), point (14)(b) | — | Article 17(1), point (c)(ii) |
| Article 43(1), point (15) | — | Article 18(1), point (b) and Article 18(3) |
| Article 43(2) | — | — |
| Article 43(3) | — | Article 17(1), point (d), second subparagraph |
| Article 44 | — | — |
| Article 45(1) | — | Article 17(1), point (g), second subparagraph Article 28(3) |
| Article 45(2) | — | Article 18(2) |
| Article 46 | — | Article 19 |
| Article 46a | — | Article 20 |
| Article 47(1) and (1a) | — | Article 30(1) and (2) |
| Article 47(2) | — | Article 31(1) |
| Article 47(3) | — | Article 31(2) |
| Article 48 | — | Article 32(1) |
| Article 49 | — | Article 32(2) |
| Article 50 | — | Article 17(1), point (o) |
| Article 50a | — | — |
| Article 50b | — | Article 33(1), point (a) |
| Article 50c | — | Article 33(2) |
| Article 51(1) | — | Article 34(1) |
| Article 51(2) | — | — |
| Article 51(3) | — | — |
| Article 51a | — | Article 35 |
| Article 52 | — | — |
| Article 53(2) | — | Article 3(13) |
| Article 53a | — | Article 40 |
| Article 55 | — | — |
| Article 56(1) | — | — |
| Article 56(2) | — | Article 17(1), points (l), (m) and (n) |
| Article 57 | — | Article 37 |
| Article 57a | — | Article 38 |
| Article 58 | — | Article 39 |
| Article 59(1) | — | Article 9(7), point (a) |
| Article 59(2) to (6), point (a) | — | Article 9(7), point (a) and Article 27 |
| Article 59(6), points (b) and (c) | — | Article 9(7), points (b) and (c) |
| Article 59(7) and (8) | — | Article 9(7), point (a) and Article 27 |
| Article 59(9) | — | Article 27(9) |
| Article 60 | — | — |
| Article 60a | — | Article 51 |
| Article 61 | — | Article 17(2) |
| Article 61a | — | — |
| Article 62 | — | Article 55 |
| — | Article 1(1) | Article 22(1) |
| — | Article 1(2) | Article 22(2) |
| — | Article 2(1), (2) and (3) | Article 22(3), (4) and (5) |
| — | Article 3(1) | Article 22(6) |
| — | Article 3(2) | Article 2, point (10) |
| — | Article 4(1) | Article 21 |
| — | Article 4(2) | — |
| — | Article 5 | — |
| — | Article 6(1) | Article 23(2) |
| — | Article 6(2) | Article 3(8) |
| — | Article 6(3) | Article 3(9), second subparagraph, Article 3(10) and (11) |
| — | Article 6(4) | Article 23(2) |
| — | Article 7(1) | Article 23(3) |
| — | Article 7(2) | Article 23(4) |
| — | Article 7(3) | Article 23(3), introductory wording |
| — | Article 8 | Article 23(5) |
| — | Article 9(1) | Article 23(6) |
| — | Article 9(2) | — |
| — | Article 10 | Article 23(7) |
| — | Article 11 | Article 23(8) |
| — | Article 12(1) | Article 22(7) |
| — | Article 12(2) | Article 22(8) |
| — | Article 12(3) | Article 22(9) |
| — | Article 13(1) and (2) | Article 2, point (16) and Article 6(1), point (j) |
| — | Article 13(2a) | Article 23(10) |
| — | Article 13(3) | Article 23(9) |
| — | Article 15 | — |
| — | Article 16 | Article 4 |
| — | Article 17(1) | Article 24(1) |
| — | Article 17(2) | — |
| — | Article 18 | Article 24(2) |
| — | Article 19 | Article 24(3), points (a) to (e) |
| — | Article 20 | — |
| — | Article 21 | Article 24(4) |
| — | Article 22 | Article 24(5) |
| — | Article 23 | Article 24(6) |
| — | Article 24 | — |
| — | Article 25(1) | Article 6(1), point (b) |
| — | Article 25(2) | Article 4(4) |
| — | Article 26(1) | Article 24(7) |
| — | Article 26(2) | — |
| — | Article 26(3) | Article 6(1), point (j) |
| — | Article 27 | Article 24(8) |
| — | Article 28 | Article 24(9) |
| — | Article 29(1) | Article 24(10) |
| — | Article 29(2) | Article 24(11) |
| — | Article 29(3) | Article 24(12) |
| — | Article 29(4) | Article 24(13) |
| — | Article 29(5) | Article 24(14) |
| — | Article 30(1) | Article 24(3), point (c) |
| — | Article 30(2) | — |
| — | Article 31 | Article 24(3), point (f) |
| — | Article 32(1) and (2) | Article 26 |
| — | Article 32(3) | — |
| — | Article 33 | Article 27 |
| — | Article 34, introductory wording and Article 34(1), first sentence | Article 16(1), point (a) and Article 28(1) |
| — | Article 34(1), second sentence | — |
| — | Article 34(2) | Article 28(2), point (a) |
| — | Article 34(3), point (a) | Article 28(2), point (b) |
| — | Article 34(3), point (b) | — |
| — | Article 34(4) | Article 28(2), point (c) |
| — | Article 34(5) | Article 28(2), point (d) |
| — | Article 34(6) | Article 16(1), point (g) and Article 28(1) |
| — | Article 34(7) | Article 16(1), point (d) and Article 28(1) |
| — | Article 34(7a) | Article 17(1), point (p) |
| — | Article 34(7b) | Article 17(1), point (r) |
| — | Article 34(8) | Article 18(1), point (a) |
| — | Article 34(9), point (a) | Article 17(1), point (e) |
| — | Article 34(9), point (b) | Article 28(1), point (b) |
| — | Article 34(10) | — |
| — | Article 34(11) | Article 17(1), point (f) and Article 28(1) |
| — | Article 34(12) and (13) | Article 28(1), point (c) |
| — | Article 34(14) | Article 16(1), point (c) and Article 28(1) |
| — | Article 17(1), point (c) | Article 17(1), point (c) and Article 28(1) |
| — | Article 34(16) | Article 18(1), point (b) and Article 28(1) |
| — | Article 35(1) | Article 28(3) |
| — | Article 35(2) | — |
| — | Article 36(1) | Article 19(1) and Article 29(1) |
| — | Article 36(2), point (a) | — |
| — | Article 36(2), points (b) and (c) | Article 19(2), points (b) and (c) |
| — | Article 36(2), point (d) | Article 29(2), point (a) |
| — | Article 36(2), point (e) | Article 19(2), point (e) and Article 29(1) |
| — | Article 36(2), point (f) | Article 29(2), point (b) |
| — | Article 36(3) | Article 29(3) |
| — | Articles 36a | Article 33(1), point (b) |
| — | Articles 36b | Article 33(2) |
| — | Article 37(1) | Article 34(1) and (2) |
| — | Article 37(2) | Article 35 |
| — | Article 37(4) | Article 35 |
| — | Article 38(1) | Article 30(1), first subparagraph and Article 30(3), first subparagraph |
| — | Article 38(2) | Article 30(1), second subparagraph |
| — | Article 38(3) | — |
| — | Article 38(4) | Article 30(3), second subparagraph |
| — | Article 38(5) and (6) | — |
| — | Article 38(7) | Article 40 |
| — | Article 38a | — |
| — | Article 39 | — |
| — | Article 40 | — |
| — | Article 41(1) | Article 2, point (12) |
| — | Article 41(1a) | Article 2, point (3) |
| — | Article 41(2) to (5) | — |
| — | Article 42 | — |
| — | Article 43 | — |
| — | Article 44 | — |
| — | Article 45 | — |
| — | Article 46 | — |
| — | Article 47 | — |
| — | Article 48 | Article 51 |
| — | Article 49 | — |
| — | Article 50 | — |
| — | Article 50a | — |
| — | Article 51 | Article 55 |